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Dividend Taxes, Corporate Investment, and "Q"

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NBER1981-12-01 更新2025-01-04 收录
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https://www.nber.org/papers/w0829
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Taxes on corporate distributions have traditionally been regarded as a "double tax" on corporate income. This view implies that while the total effective tax rate on corporate source income affects real economic decisions, the distribution of this tax burden between the shareholders and the
提供机构:
美国国家经济研究局
创建时间:
1981-12-01
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